《财务治理学》演习题及谜底3)(国外英文资料).doc

《财务管理学》练习题及答案3)(国外英文资料) Financial management practice and answer 3 A, single topic selection In the following categories, the cash expenditure management method is (). A. banking B. reasonable use of phytoplankton C. Age analysis The mail-box method Correct answer: B If the B coefficient of a stock is equal to 1, the following statement is correct (). A. the market risk of the stock is greater than the risk of the whole market B. the market risk of the stock is less than the risk of the whole market C. the market risk of the stock is equal to the risk of the whole market D. the market risk of the stock has nothing to do with the risk of the whole market Correct answer: C In the case of an uncertain investment income, the weighted average of the estimated various possible returns and the probability of occurrence is (). A. real investment income Expected investment income (rate) Necessary investment income (rate) D. no risk gain Correct answer: B In the following items, the amount of cash that is not part of the investment project is (). A. fixed asset investment B. depreciation and amortization Investment in intangible assets D. new business costs Correct answer: B In each of the following categories, what constitutes the cost of accounts receivable is () Opportunity cost Management cost Cost of bad debt Cost of shortage Correct answer: D In the risk of any of the following factors, investors may be able to cut through the portfolio of securities (). A. macroeconomic conditions change B. world energy status changes The financial crisis The investment company made a mistake in management Correct answer: D In calculating the number of days in which the inventory is stored, there is no consideration in the following categories () Sales taxes (business taxes) B. change the storage fee C. income tax D. fixed storage Correct answer: C When calculating the variance of the portfolio yield of two assets, there is no need to consider (). A. the proportion of an asset in A po